The purposes of this study are understanding the current situation of the second foreign language Japanese courses in colleges and universities, gathering the characteristics and comparing the Departments of Japanese with Departments of Applied Japanese in universities. First of all, take the top 30 as the study objects, which according to the students number of 105 school year from 164 colleges and universities in the country. To examine the current situation of the second foreign language Japanese courses and analyze the characteristics between them. Secondly, questionnaire base on the prior study for students of Fujen Catholic University whose second foreign language are basic Japanese. Analysis the conditions what the good teaching materials for Japanese should have by students opinions, and compare the differences between the data from Japan and Taiwan. It is expected that the results of this study will provide the subject for editing and revising the second foreign language Japanese textbooks in the future, in order to respond to the needs of the students and create the teaching materials that really meet the requirements of the schools. Finally creating the greatest benefit of self-complied materials by linking teaching and learning.